c) Irrecoverable General Export Incentive Scheme debt: R31.075 million When the Minister of Trade and Industry introduced the General Export Incentive Scheme (GEIS) in April 1990, several companies claimed incentives from the Department. When the Department sent inspectors after five years to verify export documentation, some companies had closed down and others had relocated back to Taiwan. The R31.075 million debt arose from the fact that the Department had, in most cases, to accept settlement amounts, while in some cases companies had no moveable assets.